at the end of $2022,$ pharoah co$.$ has accounts receivable of $$762,200$ and an allowance for doubtful accounts of $$60300.$on january $24,2023,$ the company learns that its receivable from megan gray is not collectable $,$ and management authorizes write$-$off of $$5800.$ on march $4,2023,$ pharoah co$.$ receives payment of$ $5800$ in full form megan gray. prepare the journal entries to record the march $4,2023,$ transaction